When preparing my proposal budget how do I now calculate F&A on a microscope costing $4500?

If the budget is prepared and submitted to the sponsor on or after May 1, 2016, the cost of the microscope must be reflected in supplies (object code 05-40 or 05-41) and included as a direct cost to which F&A will be charged.  For more information on F&A base exclusions, please see GIM 13.